Dáil Éireann Debate, Tuesday - 28 April 2026
413. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of help-to-buy claims approved since July 2020, by county; the number of applicants associated with these claims; the number of claims by homebuyers excluding self-builds, by county; and the number of these claims relating to purchases [29813/26]
View answerThe Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Based on the latest available data (31 March 2026), the scheme has supported over 64,000 individuals or couples to buy or build their own home. The average property value of approved HTB claims was €363,600, to date.
I am advised by Revenue that, in the period 1 July 2020 to 22 April 2026, there were 46,112 approved HTB claims covering 83,644 applicants; 35,642 of these approved claims related to purchases while the remaining 10,470 related to self-builds.
The table below provides a breakdown of these approved claims and applicants by county.
|
County |
Claims Approved |
Applicants |
Claims Approved (Purchased) |
Claims Approved (Self-Build) |
|
Carlow |
488 |
855 |
324 |
164 |
|
Cavan |
461 |
848 |
199 |
262 |
|
Clare |
861 |
1,568 |
408 |
453 |
|
Cork |
7,044 |
12,749 |
5,651 |
1,393 |
|
Donegal |
909 |
1,642 |
374 |
535 |
|
Dublin |
6,957 |
12,342 |
6,872 |
85 |
|
Galway |
2,250 |
4,079 |
1,164 |
1,086 |
|
Kerry |
570 |
1,031 |
131 |
439 |
|
Kildare |
5,491 |
10,118 |
5,267 |
224 |
|
Kilkenny |
982 |
1,781 |
569 |
413 |
|
Laois |
1,505 |
2,765 |
1,231 |
274 |
|
Leitrim |
131 |
243 |
33 |
98 |
|
Limerick |
1,529 |
2,746 |
1,020 |
509 |
|
Longford |
128 |
239 |
13 |
115 |
|
Louth |
2,409 |
4,388 |
2,163 |
246 |
|
Mayo |
863 |
1,565 |
302 |
561 |
|
Meath |
4,401 |
8,103 |
3,770 |
631 |
|
Monaghan |
460 |
845 |
109 |
351 |
|
Offaly |
794 |
1,439 |
472 |
322 |
|
Roscommon |
394 |
721 |
165 |
229 |
|
Sligo |
457 |
808 |
306 |
151 |
|
Tipperary |
832 |
1,516 |
319 |
513 |
|
Waterford |
1,335 |
2,409 |
1,044 |
291 |
|
Westmeath |
898 |
1,622 |
614 |
284 |
|
Wexford |
1,828 |
3,309 |
1,234 |
594 |
|
Wicklow |
2,135 |
3,913 |
1,888 |
247 |
|
Totals |
46,112 |
83,644 |
35,642 |
10,470 |
